1.Discuss the factors to be taken into consideration when deciding whether a person is employed or self employed for the purposes of income tax.

2..Jane and Chris Bradbury,both in their 30s.had been married for only two years when Chirs was killed in a car accident on 3 July 2007.Jane and Chris had worked for the same company each earning ￡12000 gross per annum.PAYE of ￡100 per month was deducted.The couple's other income received in the year to 6 April 2008 was as follows:

Jane:Building society interest 800

Chris:Building society interest 480

Required Calculated the couple's tax payable or repayable for 2007/08

Jane:Building society interest 800

Chris:Building society interest 480

Required Calculated the couple's tax payable or repayable for 2007/08